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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1551 to 1600 of 6197 Records

1 ....28 29 30 313233 34 35 36........ 124

September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - date of the issuance of the Notices - In the present case, the Notices were sent from the designated e-mail ID of the respective JAOs,.....
September 30, 2022 Case Laws Income Tax

Revision u/s 264 - Period of limitation - an order under Section 264 is required to be passed within a period of one year from the end of Financial Year, in which, the......
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the petitioner is having an opportunity of explaining his stand, in the proceeding initiated pursuant to the notice under Section 148......
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - as per Explanation 2 of section 147, the Assessing Officer is free to reexamine correctness of a regular assessment and decide whether.....
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained gift receipt - “reason to suspect” or “reasons to believe” - The relevance of the reasons for the formation of the belief......
September 30, 2022 Case Laws Income Tax

Deduction u/s 80IB - Disallowance of Deduction as project was not completed as work-in-progress was reflected in the profit and loss account - Observing the facts and......
September 30, 2022 Case Laws Income Tax

Depreciation on "Toll Road" - once the right to collect the toll tax has been held to be intangible asset by the CIT(A), by following the judicial precedents in......
September 30, 2022 Case Laws Income Tax

Disallowance of Bad Debts - payment has been made by the railways after deducting the late delivery charges - it can be held that the amounts have been duly accounted......
September 30, 2022 Case Laws Income Tax

Non-deduction of TDS - Disallowance u/s 40(a)(ia) - Scope of amendment to S. 40(ia) by Finance Act, 2010 by way of first proviso thereto -TDS u/s 194C - nil tax......
September 30, 2022 Case Laws Direct Taxes

Benami Property Transactions - This Court took the view that Section 2(9)(A) and 2(9)(C) of the Act inserted by the Amendment Act of 2016 are prospective in nature......
September 30, 2022 Case Laws Customs

Import of good subject to FSSAI regulations - time frame for inspection of goods - Section 47(5) of the Act only makes provisions for the authorized officer of FSSAI to.....
September 30, 2022 Case Laws Customs

Seeking refund of terminal excise duty (TED) - the factum of payment of duty by the petitioner stands established. - The GST Authorities were thus impleaded to ascertain....
September 30, 2022 Case Laws Customs

Levy of penalty on Customs Broker and Managing Director u/s 112 (a) - Deemed conclusion of proceedings on payment of duty with interest - the Circular has not......
September 30, 2022 Case Laws Companies Law

Liquidation of company - alleged malafide conduct of the ex-directors of Futura - Proceedings under IBC - The conduct attributed to the ex-directors, prima facie borne......
September 30, 2022 Case Laws VAT and Sales Tax

Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms....
September 29, 2022 Case Laws Income Tax

Assessment u/s 153C - Satisfaction Note for issue of notice u/s 153C - the recovery of the annual report and the share certificate of the Petitioner from premises of......
September 29, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Income deemed to accrue or arise in India - The order of rejection of the application u/s 154 issued by the Centralised Processing......
September 29, 2022 Case Laws Income Tax

Recovery of the amounts from the company and its directors - Liability of directors - Section 179(1), in itself, grants the Directors the liberty to prove that the......
September 29, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - assessee has made no response to the questionnaire - there was no wisdom in the assessment order in respect of alleged non-compliance - when the.....
September 29, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - enhancing the tax liability of the assessee u/s.115BBE - the impugned addition whether to be made u/s.69A is highly debatable in view.....
September 29, 2022 Case Laws Income Tax

Disallowance being 10% of expenditure - Disallowance of expenditure @ 10% of the expenditure in the instant case appears to be on the higher side since it gives a profit....
September 29, 2022 Case Laws Income Tax

Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or....
September 29, 2022 Case Laws Income Tax

Validity of reopening assessment u/s 147 - the reopening of assessment made by the AO on irrelevant facts and on a mere reason to suspect cannot survive. We hold that......
September 29, 2022 Case Laws Customs

Maintainability of suit for permanent injunction - restraining infringement of trademark, copyright, trade dress etc. against unknown Defendants - None of the goods......
September 29, 2022 Case Laws Customs

Determination of method by which the iron (Fe) content in the iron ore - there is a reason for the Revenue to do so inasmuch as when the legislature has found it......
September 29, 2022 Case Laws Customs

Refund alongwith interest claim - classification of coils and spares and accessories - Once the CESTAT has categorically held that coils would fall under tariff heading.....
September 29, 2022 Case Laws Customs

Valuation - The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of......
September 29, 2022 Case Laws Customs

Benefit of the exemption - import of the Helicopters into India - This demand is entirely beyond the allegations made in the show cause notice and has, therefore, to be.....
September 29, 2022 Case Laws Money Laundering

Money Laundering - While the Appellate Tribunal is correct in holding that the provisional attachment order and the order of the adjudicating authority confirming......
September 29, 2022 Case Laws Money Laundering

Money Laundering - Validity of look out circular - No action under PMLA can be resorted to unless there is a substratum of a scheduled offence for the same, which......
September 29, 2022 Case Laws Central Excise

Clandestine removal - Ingots - demands of duty made on account of alleged production based on the number of heats and alleged clandestine removal based on parallel......
September 29, 2022 Case Laws VAT and Sales Tax

Jurisdiction - delegation of power to an Officer not below the rank of Deputy Commissioner (CT) and to conduct the enquiry - Section 64 (4) of the TNVAT Act - it does......
September 28, 2022 Case Laws Income Tax

Income from other sources - interest expenditure is to be set off against the interest income. As regards the AO's contention that interest paid to member is not......
September 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section....
September 28, 2022 Case Laws Income Tax

TDS u/s 195 - profit attributable to the PE in India - the privity of contract is between the assessee and Indian customers, wherein, CCPL has no role to play. The......
September 28, 2022 Case Laws Income Tax

Unaccounted professional income - Income estimation - the grant of 25% of the gross receipts towards expenses is very much on the lower side. In the interest of justice.....
September 28, 2022 Case Laws Income Tax

Additions u/s.68 - unexplained cash credits in the form of unsecured loans - We are pained to find that the A.O had not even thought it fit to refer to the material......
September 28, 2022 Case Laws Income Tax

Rate of tax - 20% or 30% - share of depreciable assets - In the present case, it is not the plea of the Revenue that the property from which the capital gains arose was.....
September 28, 2022 Case Laws Income Tax

Accrual of income - If the sum paid by the assessee is loan and as per the terms of the loan agreement, certain rate of intereset is payable by the borrower every year......
September 28, 2022 Case Laws Income Tax

TP adjustments towards AMP expenditure pertaining to trading segment AND reimbursement of warranty expenses to AE - the AMP expenses and warranty expenses cannot be......
September 28, 2022 Case Laws Customs

Smuggling - 3 Kgs of smuggled Gold Bars - foreign origin goods or not - The invoices, purchase register, stock register, delivery challan have failed to prove that the......
September 28, 2022 Case Laws Customs

Penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling - Gold Bars - the statements of the co-noticee cannot be adopted as a legal evidence to penalize the accused......
September 28, 2022 Case Laws Customs

Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - petitioner has any role in the smuggling of Gold activity or not - Appellant is the financer of the importer - It....
September 28, 2022 Case Laws Insolvency and Bankruptcy

Seeking admission of the claim - There are no material to indicate that the loan which was disbursed by the DHFL to the Corporate Debtor was discharged at any point of......
September 28, 2022 Case Laws Companies Law

Oppression and Mismanagement - requisite shareholding to maintain the Petition, present or not - There is no gain saying of the pivotal fact that Law does not coerce /......
September 28, 2022 Case Laws FEMA

Offence under FEMA - Eligible charge against petitioner in SCN - repatriation of sale proceeds to person resident outside India and that acquisition and transfer of......
September 28, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - breakage of glass beverage bottles - It is noted that substantial compliance with the circular of 2010 has been made by the appellant by......
September 27, 2022 Case Laws GST

Seizure of goods alongwith the vehicle - E-way bill - The goods in the present case were seized on 11.02.2018 that is only for the reason they were not accompanied with.....
September 27, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - availment of Input Tax Credit (ITC) based on forged and fake invoices - Having considered the gravity of offence and its......
September 27, 2022 Case Laws GST

Proper officer - Validity of issue of Authorization for access to Business premises issued u/s 71(1) - the Proper Officer for the functions referred to Section 71(1) of.....

1 ....28 29 30 313233 34 35 36........ 124

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES